As used in this chapter, unless the context otherwise requires:
 1. “Capacity per pupil” means the sum of a school district’s property tax infrastructure capacity per pupil and the sales tax capacity per pupil.

Terms Used In Iowa Code 292.1

  • Capacity per pupil: means the sum of a school district's property tax infrastructure capacity per pupil and the sales tax capacity per pupil. See Iowa Code 292.1
  • Committee: means the school budget review committee established in section 257. See Iowa Code 292.1
  • Department: means the department of education established in section 256. See Iowa Code 292.1
  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • Fund: means the school infrastructure fund created in section 12. See Iowa Code 292.1
  • Program: means the school infrastructure program established in section 292. See Iowa Code 292.1
  • Property: means a tangible object, animate or inanimate, under a museum's care which has intrinsic historic, artistic, scientific, or cultural value. See Iowa Code 305B.2
  • Sales tax capacity per pupil: means the estimated amount of revenues that a school district receives or would receive from the secure an advanced vision for education fund pursuant to section 423F. See Iowa Code 292.1
  • School: means an agency of the state or political subdivision of the state, individual, partnership, company, firm, society, trust, association, corporation, or any combination which meets any of the following criteria:
     a. See Iowa Code 261B.2
  • School infrastructure: means activities initiated on or after July 1, 2000, as authorized in section 296. See Iowa Code 292.1
  • year: means twelve consecutive months. See Iowa Code 4.1
 2. “Committee” means the school budget review committee established in section 257.30.
 3. “Department” means the department of education established in section 256.1.
 4. “Fund” means the school infrastructure fund created in section 12.82.
 5. “Local match percentage” means a percentage equivalent to either of the following, whichever is less:

 a. Fifty percent.
 b. The quotient of a school district’s capacity per pupil divided by the capacity per pupil of the school district at the fortieth percentile, multiplied by fifty percent, except that the percentage in this paragraph shall not be less than twenty percent.
 6. “Program” means the school infrastructure program established in section 292.2.
 7. “Property tax infrastructure capacity per pupil” means the sum of a school district’s levies under sections 298.2 and 298.18 when the levies are imposed to the maximum extent allowable under law in the budget year divided by the school district’s basic enrollment for the budget year.
 8. “Sales tax capacity per pupil” means the estimated amount of revenues that a school district receives or would receive from the secure an advanced vision for education fund pursuant to section 423F.2, divided by the school district’s basic enrollment for the budget year.
 9. “School infrastructure” means activities initiated on or after July 1, 2000, as authorized in section 296.1 but does not include those activities related to stadiums, bus barns, a home or homes of a teacher or superintendent, procuring and improving a site for an athletic field, or improving a site already owned for an athletic field.
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